What you thought I would forget about this? No way!
I found a nice site which is happy to provide some pricing for CALs.
Stop guessing, just work it out, use your spreaedsheet or calculator of choice and price it out. Post it to your blog or your boss or comment here with your findings.
Granted it may not be discounted or even be correct, but as they list pricing for SQL 2008 and CALs I must presume it is fairly up to date.
To understand the CAL's you will need, check this out for some background:
Directions on Microsoft
MSDN Blog Site
Will try to work out some numbers and report on it, but if you want to go ahead and have fun you can't say you don't have the numbers anymore.
IBM Pricing is usually found on the home page of the product in question.
Sorry the site referenced above only has pricing for Smartsuite.